1. Such regulations as are necessary to
carry out the provisions of this chapter.

2. Regulations providing for:

(a) The electronic submission of returns to the
Department; and

(b) The payment to the Department of any amount
required to be paid pursuant to this chapter or chapter
365, 366 or 373
of NRS, or NRS 445C.330 or 590.120 through the use of credit cards,
debit cards and electronic transfers of money.

(a) To be treated by officers and employees of
the Department with courtesy, fairness, uniformity, consistency and common
sense.

(b) To a prompt response from the Department to
each communication from the taxpayer.

(c) To provide the minimum documentation and
other information as may reasonably be required by the Department to carry out
its duties.

(d) To written explanations of common errors,
oversights and violations that taxpayers experience and instructions on how to
avoid such problems.

(e) To be notified, in writing, by the Department
whenever its officer, employee or agent determines that the taxpayer is
entitled to an exemption or has been taxed or assessed more than is required by
law.

(f) To written instructions indicating how the
taxpayer may petition for:

(1) An adjustment of an assessment;

(2) A refund or credit for overpayment of
taxes, interest or penalties; or

(3) A reduction in or the release of a
bond or other form of security required to be furnished pursuant to the
provisions of chapters 365 and 366 of NRS.

(g) To recover an overpayment of taxes promptly
upon the final determination of such an overpayment.

(h) To obtain specific advice from the Department
concerning the taxes imposed pursuant to chapters
365, 366 and 373
of NRS.

(i) In any meeting with the Department, including
an audit, conference, interview or hearing:

(1) To an explanation by an officer, agent
or employee of the Department that describes the procedures to be followed and
the taxpayer’s rights thereunder;

(2) To be represented by himself or
herself or anyone who is otherwise authorized by law to represent the taxpayer
before the Department;

(3) To make an audio recording using the
taxpayer’s own equipment and at the taxpayer’s own expense; and

(4) To receive a copy of any document or
audio recording made by or in the possession of the Department relating to the
determination or collection of any tax for which the taxpayer is assessed, upon
payment of the actual cost to the Department of making the copy.

(j) To a full explanation of the authority of the
Department to assess a tax or to collect delinquent taxes, including the procedures
and notices for review and appeal that are required for the protection of the
taxpayer. An explanation which meets the requirements of this section must also
be included with each notice to a taxpayer that an audit will be conducted by
the Department.

(k) To the immediate release of any lien which
the Department has placed on real or personal property for the nonpayment of
any tax when:

(1) The tax is paid;

(2) The period of limitation for
collecting the tax expires;

(3) The lien is the result of an error by
the Department;

(4) The Department determines that the
taxes, interest and penalties are secured sufficiently by a lien on other
property;

(5) The release or subordination of the
lien will not jeopardize the collection of the taxes, interest and penalties;

(6) The release of the lien will
facilitate the collection of the taxes, interest and penalties; or

(7) The Department determines that the
lien is creating an economic hardship.

(l) To the release or reduction of a bond or
other form of security required to be furnished pursuant to the provisions of chapters 365 and 366
of NRS by the Department in accordance with applicable statutes and
regulations.

(m) To be free from harassment and intimidation
by an officer, agent or employee of the Department for any reason.

(n) To have statutes imposing taxes and any
regulations adopted pursuant thereto construed in favor of the taxpayer if
those statutes or regulations are of doubtful validity or effect, unless there
is a specific statutory provision that is applicable.

2. The provisions of chapters 365, 366
and 373 of NRS governing the administration
and collection of taxes by the Department must not be construed in such a
manner as to interfere or conflict with the provisions of this section or any
applicable regulations.

3. The provisions of this section apply to
all taxes administered and collected by the Department pursuant to the
provisions of chapters 365, 366 and 373 of
NRS and any regulations adopted by the Department relating thereto.

NRS 360A.036Preparation and distribution of pamphlet regarding Taxpayers’
Bill of Rights for Taxes on Fuels.The
Director of the Department shall cause:

1. To be prepared in simple nontechnical
terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on Fuels
and a description of the regulations relating thereto adopted by the Department
pursuant to NRS 360A.020.

2. A copy of the pamphlet to be:

(a) Posted on an Internet website maintained by
the Department;

(b) Made available to any person upon request at
the offices of the Department and the Department of Taxation, and public
libraries in each county of this State; and

(c) Distributed with each notice to a taxpayer
that an audit will be conducted by the Department.

1. If a check or other method of payment
submitted to the Department for payment of any tax or fee required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120 is returned to the Department or
otherwise dishonored upon presentation for payment, the Department:

(a) Shall charge an additional fee in the amount
established by the State Controller pursuant to NRS 353C.115 for handling the check or
other method of payment; and

(b) Except as otherwise provided in NRS 353.1467, may require that any future
payments be made by cashier’s check, traveler’s check, money order or cash.

2. If a check or other method of payment
is submitted to the Department for payment of a tax or fee required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120 on or before the date the tax or
fee is due, but is afterward returned to the Department or otherwise dishonored
upon presentation for payment, the submission of the check or other method of
payment shall be deemed not to constitute timely payment of the tax or fee.

NRS 360A.050Extension of time for payment: Interest on amount due.If the Department grants an extension of time
for paying any amount required to be paid pursuant to chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120, a person who pays the amount
within the period for which the extension is granted shall pay, in addition to
the amount owing, interest at the rate of 1 percent per month from the date the
amount would have been due without the extension until the date of payment.

NRS 360A.060Penalty for failure to pay within required time.Unless a different penalty or rate of interest
is specifically provided by statute, any person who fails to pay any tax or fee
required by chapter 365, 366 or 373 of
NRS or NRS 445C.330 or 590.120 to this State or a county within
the time required, shall pay a penalty of not more than 10 percent of the
amount of the tax or fee that is owed, as determined by the Department, in
addition to the tax or fee, plus interest at the rate of 1 percent per month,
or fraction of a month, from the last day of the month following the period for
which the amount or any portion of the amount should have been reported until
the date of payment.

1. If the Director of the Department or a
hearing officer designated by the Director finds that the failure of a person
to make a timely return or payment of a tax or fee required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120 is the result of circumstances
beyond the control of the person and occurred despite the exercise of ordinary
care and without willful neglect, the Department may relieve the person of all
or part of any interest or penalty, or both.

2. A person requesting relief must file
with the Department a statement signed, under penalty of perjury, that sets
forth the facts upon which the person bases his or her claim for relief.

1. Enter into a written agreement with a
person who is required to pay the taxes or fees required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120 for the payment of delinquent
taxes or fees, interest or penalties imposed pursuant to those provisions.

2. Adopt regulations providing for:

(a) The payment of delinquent taxes or fees,
interest or penalties upon the execution of a written agreement between the
Department and such a person; and

(b) The cancellation of such an agreement if the
person becomes delinquent in his or her payment of the delinquent taxes or
fees, interest or penalties owed to the Department pursuant to the provisions
of chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120.

NRS 360A.100Determination of amount due by Department; imposition of penalty
and interest.Except as otherwise
provided in NRS 366.395:

1. If a person fails to file a return or
the Department is not satisfied with the return of any tax or fee required to
be paid to the Department pursuant to chapter 365,
366 or 373
of NRS or NRS 445C.330 or 590.120, the Department may determine the
amount required to be paid upon the basis of:

(a) The facts contained in the return;

(b) Any information that is in the possession of
the Department or may come into its possession; or

(c) Reasonable estimates of the amount.

2. One or more deficiency determinations
may be made with respect to the amount due for one or more periods.

3. In making its determination of the
amount required to be paid, the Department shall impose a penalty and interest
on the amount of tax or fee determined to be due, calculated at the rate and in
the manner set forth in NRS 360A.060.

4. If a business is discontinued, a
determination may be made at any time thereafter within the period prescribed
in NRS 360A.150 concerning liability arising out
of that business, irrespective of whether the determination is issued before
the due date of the liability.

1. Except as otherwise provided in
subsection 2, in making a determination, the Department may offset overpayments
for a period or periods, together with interest on the overpayments, against
underpayments for another period or periods or against penalties and the
interest on underpayments.

2. No interest is allowed on any
overpayment that the Department determines has been made intentionally or by
reason of careless reporting.

NRS 360A.120Penalty for deficiency resulting from negligence or intentional
disregard of statute or regulation.If
any part of the deficiency for which a deficiency determination is made is
because of negligence or intentional disregard of any applicable provision of chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the
Department adopted pursuant thereto, a penalty of 10 percent of the amount of
the determination must be added thereto.

NRS 360A.130Penalty for deficiency resulting from fraud or intentional
evasion of payment of tax or fee or of regulations.If
any part of the deficiency for which a deficiency determination is made is
because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the
Department adopted pursuant thereto, a penalty of 25 percent of the amount of
the determination must be added thereto.

NRS 360A.140Notice of determination required; method and effect of service.

1. The Department shall give a person
against whom a determination has been made written notice of its determination.

2. The notice may be served personally,
mailed or, pursuant to subsection 4, sent by electronic mail.

3. If served by mail, the notice must be
addressed to the person at his or her address as it appears in the records of
the Department and service is complete at the time the notice is deposited with
the United States Postal Service.

4. The provision by a person to the
Department of an electronic mail address shall be deemed an agreement for the
purposes of NRS 719.220 to receive
notice pursuant to this section by electronic mail. If served by electronic
mail, the notice must be sent to the person at his or her electronic mail
address as it appears in the records of the Department and service is complete
at the time the electronic mail is sent.

5. Service of notice tolls any limitation
for the determination of a further deficiency.

NRS 360A.150Time for provision of notice of determination; service by
electronic mail.

1. Except as otherwise provided in
subsections 2, 3 and 5, each notice of a deficiency determination issued by the
Department must be personally served, mailed or, pursuant to subsection 4, sent
by electronic mail within 4 years after the last day of the month following the
period for which the amount is proposed to be determined or within 4 years
after the return is filed, whichever period expires later.

2. In the case of a failure to make a
return or a claim for an additional amount, each notice of determination must
be mailed, personally served or, pursuant to subsection 4, sent by electronic
mail within 8 years after the last day of the month following the period for
which the amount is proposed to be determined.

3. If, before the expiration of the time
prescribed in this section for the service of a notice of determination, the
taxpayer has signed a waiver consenting to the service of the notice after that
time, the notice may be mailed, personally served or, pursuant to subsection 4,
sent by electronic mail at any time before the expiration of the period agreed
upon. The period so agreed upon may be extended by subsequent agreements in
writing if each agreement is made before the expiration of the period
previously agreed upon.

4. The provision by a person to the
Department of an electronic mail address shall be deemed an agreement for the
purposes of NRS 719.220 to receive
notice pursuant to this section by electronic mail. If served by electronic
mail, the notice must be sent to the person at his or her electronic mail
address as it appears in the records of the Department and service is complete
at the time the electronic mail is sent.

5. This section does not apply to cases of
fraud or the intentional evasion of a provision of chapter
365, 366 or 373
of NRS or NRS 445C.330 or 590.120, or any regulation of the
Department adopted pursuant thereto.

1. Any person against whom a deficiency
determination is made who believes that the determination is incorrect may
petition the Department for a redetermination within 30 days after being served
with the notice of determination.

2. If a petition for redetermination is
not filed within the period prescribed in subsection 1, the person is deemed to
have waived the right to contest the determination or recover a refund.

3. For good cause shown, the Department
may extend the time within which a petition for redetermination must be filed.
Any request for an extension of time pursuant to this subsection must be filed
with the Department within 30 days after service of the notice of
determination.

1. If a petition for redetermination is
filed within the period prescribed in NRS 360A.160,
the Department shall reconsider the determination and, if the person has so
requested in the petition, grant the person an administrative hearing and give
the person at least 10 days’ notice of the time and place of the hearing.

2. Any hearing held pursuant to subsection
1 may be continued from time to time as may be necessary.

3. A petitioner aggrieved by the decision
of the Department may appeal the decision by submitting a written request to
the Department for an administrative hearing not more than 30 days after notice
of the redetermination was mailed by the Department.

NRS 360A.190Redetermination: Authority of Department to change determined
amount.The Department may
decrease or increase the amount of the determination before it becomes final,
but the amount may be increased only if a claim for the increase is asserted by
the Department before or during the hearing.

NRS 360A.200Redetermination: Finality of order by officer of Department.The order entered by an officer of the
Department upon a petition for redetermination becomes final 30 days after
service upon the petitioner of notice thereof.

NRS 360A.210Redetermination: Prerequisites to judicial review of final
order; credit or refund.

1. Before a person may request judicial
review pursuant to NRS 233B.130 from
a final order of the Department upon a petition for redetermination, the person
must:

(a) Pay the amount of the determination; or

(b) Enter into a written agreement with the
Department that establishes a later date by which the person is required to pay
the amount of the determination.

2. If a court determines that the amount
of the final order should be reduced or that the person does not owe any taxes
or fees, the Department shall credit or refund any amount paid by the person
that exceeds the amount owed.

NRS 360A.220Time for payment of determined amount; penalty for delinquency
in payment.

1. The amount specified as deficient in a
determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220,
inclusive, is due at the time the determination becomes final.

2. If the amount specified as deficient in
a determination is not paid when the determination becomes final and the person
against whom the determination is made has not entered into a written agreement
with the Department for the payment of the amount specified as deficient in the
determination, the Department shall impose a penalty of 10 percent of the
amount specified as deficient in the determination, exclusive of interest and
penalties.

NRS 360A.230Notice of determination by Department.If
the Department believes that the collection of any amount of taxes or fees due
pursuant to chapter 365, 366 or 373 of
NRS or NRS 445C.330 or 590.120 will be jeopardized by delay, the
Department shall make a determination of the amount required to be collected
and serve notice of the determination upon the person against whom it is made.

NRS 360A.240Time for payment of amount specified; finality of determination;
penalty for delinquent payment.The
amount specified in the determination must be paid within 10 days after the
service of the notice of the determination unless a petition for
redetermination is filed within that period. If the amount of the determination
is not paid within that period and a petition for redetermination is not filed,
the determination becomes final and any penalty for delinquency and interest
provided for in this chapter attaches to the amount of the determination.

NRS 360A.250Petition for redetermination; deposit of security.A person against whom a determination is made
pursuant to NRS 360A.230 may petition for a
redetermination. The petition is subject to the requirements of NRS 360A.160 to 360A.220,
inclusive, except that the petition must be made within 10 days after service
of the notice of determination. A person who petitions for a redetermination
must deposit with the Department within 10 days after service of the notice of
determination such security as the Department determines is necessary.

NRS 360A.260Authority of Department; prosecution by Attorney General;
issuance of writ of attachment; effect of certificate of Department showing
delinquency.

1. If a person who is delinquent in the
payment of any tax or fee required by chapter 365,
366 or 373
of NRS or NRS 445C.330 or 590.120 has not paid the amount of a
deficiency determination, the Department may bring an action in a court of this
State, a court of any other state or a court of the United States to collect
the delinquent or deficient amount, penalties and interest. The action must be
brought not later than 3 years after the payment became delinquent or the
determination became final or within 5 years after the last recording of an
abstract of judgment or of a certificate constituting a lien for the tax or fee
owed.

2. The Attorney General shall prosecute
the action. The provisions of NRS and the Nevada Rules of Civil Procedure and
Nevada Rules of Appellate Procedure relating to service of summons, pleadings,
proofs, trials and appeals are applicable to the proceedings. In the action, a
writ of attachment may issue. A bond or affidavit is not required before an
attachment may be issued.

3. In the action, a certificate by the
Department showing the delinquency is prima facie evidence of:

(a) The determination of the tax or fee or the
amount of the tax or fee;

(b) The delinquency of the amounts; and

(c) The compliance by the Department with the
procedures required by law related to the computation and determination of the
amounts.

(a) Fails to pay the tax or fee when due
according to his or her return filed with the Department;

(b) Fails to pay a deficiency determination when
due; or

(c) Defaults on a payment pursuant to a written
agreement with the Department,

Ê the
Department may, within 3 years after the amount is due, file in the office of
the clerk of any court of competent jurisdiction an application for the entry
of a summary judgment for the amount due.

2. The application must be accompanied by
a certificate that specifies:

(a) The amount required to be paid, including any
interest and penalties due;

(b) The name and address of the person liable for
the payment, as they appear on the records of the Department;

(c) The basis for the determination of the
Department of the amount due; and

(d) That the Department has complied with the
applicable provisions of law relating to the determination of the amount
required to be paid.

3. The application must include a request
that judgment be entered against the person in the amount required to be paid,
including any interest and penalties due, as set forth in the certificate.

NRS 360A.280Entry of judgment; service of copy of judgment, application and
certificate.The county clerk
shall, immediately upon the filing of the application and certificate pursuant
to NRS 360A.270, enter a judgment for the State of
Nevada against the person liable for the payment in the amount required to be
paid, together with any penalties and interest due as set forth in the certificate.
The Department shall serve a copy of the judgment, together with the
application and the certificate, upon the person against whom the judgment is
entered, by personal service or by mailing a copy to his or her last known
address as it appears in the records of the Department.

NRS 360A.290Execution: Issuance; sales.Execution
must issue upon the judgment upon request of the Department in the same manner
as execution may issue upon other judgments, and sales must be held under the
execution, as provided in chapter 21 of NRS.

NRS 360A.300Recordation of abstract or copy of judgment; effect and duration
of resulting lien.

1. An abstract of the judgment, or a copy
thereof, may be recorded in the office of the county recorder of any county.

2. From the time of its recordation, the
abstract of the judgment becomes a lien upon all real and personal property in
that county which the judgment debtor owns at the time, or which he or she may
afterward acquire, until the lien expires. The lien has the force, effect and
priority of a judgment lien and continues for 5 years after the date of the
judgment entered by the county clerk unless sooner released or otherwise
discharged.

NRS 360A.310Extension of lien.The
lien may, within 5 years after the date of the judgment or within 5 years after
the last extension of the lien in the manner provided in this section, be
extended by recording in the office of the county recorder an abstract or copy
of the judgment, and from the time of that recording, the lien must be extended
upon the property in that county for 5 years unless sooner released or
otherwise discharged.

NRS 360A.320Remedies supplemental; additional requirements unimpaired.The remedies provided for in NRS 360A.270 to 360A.320,
inclusive, are intended to supplement any other remedies provided for in this
chapter or chapter 365, 366 or 373 of
NRS. The provisions of NRS 360A.270 to 360A.320, inclusive, do not limit or repeal any
additional requirements imposed upon the Department by statute, or otherwise by
law.

NRS 360A.330Recordation of certificate of delinquency; effect, duration and
extension of resulting lien.

1. If any tax or fee required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the
Department may, within 3 years after the date that the tax or fee became due,
file for record a certificate in the office of any county recorder which states:

(a) The amount of the tax or fee and any interest
or penalties due;

(b) The name and address of the person who is
liable for the amount due as they appear on the records of the Department; and

(c) That the Department has complied with the
procedures required by law for determining the amount due.

2. From the time of the filing of the
certificate, the amount due, including interest and penalties, constitutes a
lien upon all real and personal property in the county owned by the person or
acquired by the person afterwards and before the lien expires. The lien has the
effect and priority of a judgment lien and continues for 5 years after the time
of the filing of the certificate unless sooner released or otherwise
discharged.

3. Within 5 years after the date of the
filing of the certificate or within 5 years after the date of the last
extension of the lien pursuant to this subsection, the lien may be extended by
filing for record a new certificate in the office of the county recorder of any
county. From the time of filing, the lien is extended to all real and personal
property in the county owned by the person or acquired by the person afterwards
for 5 years, unless sooner released or otherwise discharged.

NRS 360A.340Release or subordination of lien by Department; effect of
certificate for release or subordination.

1. The Department may release all or any
portion of the property subject to a lien imposed by the Department or
subordinate the lien to other liens and encumbrances if it determines that the
amount, interest and penalties are secured sufficiently by a lien on other
property or that the release or subordination of the lien will not jeopardize
the collection of the amount, interest and penalties.

2. A certificate by the Department stating
that any property has been released from the lien, or that the lien has been
subordinated to other liens and encumbrances, is conclusive evidence that the
property has been released or that the lien has been subordinated.

1. The Department or its authorized
representative may issue a warrant for the enforcement of a lien and for the
collection of any delinquent taxes or fees required by chapter 365, 366
or 373 of NRS or NRS 445C.330 or 590.120:

(a) Within 3 years after the person is delinquent
in the payment of the tax or fee; or

(b) Within 5 years after the last recording of an
abstract of judgment or of a certificate constituting a lien for the tax or
fee.

2. The warrant must be directed to a
sheriff or constable and has the same effect as a writ of execution.

3. The warrant must be levied and sale
made pursuant to the warrant in the same manner and with the same effect as a
levy of and a sale pursuant to a writ of execution.

NRS 360A.360Fees for services of sheriff or constable; approval of fees for
publication in newspaper; obligation for payment of fees, commissions and
expenses.

1. The Department may pay or advance to
the sheriff or constable the same fees, commissions and expenses for acting
upon the warrant as are provided by law for acting upon a writ of execution.
The Department shall approve the fees for publication in a newspaper. Approval
from a court is not required for publication.

2. The fees, commissions and expenses are
the obligation of the person against whom the warrant is issued.

(a) Continues to engage in business in this State
without a permit or license as required by chapter
365 or 366 of NRS, or after the license
or permit has been suspended or revoked;

(b) Knowingly sells at retail any fuel that is
subject to taxation pursuant to chapter 365
or 366 of NRS for which the tax imposed by chapter 365 or 366
of NRS is not remitted; or

(c) Sells or otherwise distributes dyed special
fuel in violation of NRS 366.733,

Ê the
Department may, after providing notice to that person, order any place of
business of the person to be locked and sealed. If notice is served by mail, it
must be addressed to the person at his or her address as it appears in the
records of the Department.

2. The order to lock and seal a place of
business must be delivered to the sheriff of the county in which the business
is located. The sheriff shall assist in the enforcement of the order.

NRS 360A.370Notice of delinquency and demand to transmit certain assets:
Issuance and effect.

1. If a person is delinquent in the
payment of any tax or fee required by chapter 365,
366 or 373
of NRS or NRS 445C.330 or 590.120, or if a determination has been
made against the person that remains unpaid, the Department may:

(a) Not later than 3 years after the payment
became delinquent or the determination became final; or

(b) Not later than 5 years after the last
recording of an abstract of judgment or of a certificate constituting a lien
for the tax or fee owed,

Ê give a
notice of the delinquency and a demand to transmit personally or by registered
or certified mail to any person, including, without limitation, any officer or
department of this State or any political subdivision or agency of this State,
who has in his or her possession or under his or her control any credits or
other personal property belonging to the delinquent taxpayer, or owing any
debts to the delinquent taxpayer or person against whom a determination has
been made which remains unpaid, or owing any debts to the delinquent taxpayer or
that person. In the case of any state officer, department or agency, the notice
must be given to the officer, department or agency before it presents the claim
of the delinquent taxpayer to the State Controller.

2. A state officer, department or agency which
receives such a notice may satisfy any debt owed to it by that person before it
honors the notice of the Department.

3. After receiving the demand to transmit,
the persons so notified may not transfer or otherwise dispose of the credits,
other personal property, or debts in their possession or under their control at
the time they received the notice until the Department consents to a transfer
or other disposition.

4. Each person so notified shall, within
10 days after receipt of the demand to transmit, inform the Department of, and
transmit to the Department all such credits, other personal property, or debts
in his or her possession, under his or her control or owing by that person
within the time and in the manner requested by the Department. Except as
otherwise provided in subsection 5, no further notice is required to be served
upon that person.

5. If the property of the delinquent
taxpayer consists of a series of payments owed to him or her, the person who
owes or controls the payments shall transmit the payments to the Department
until otherwise notified by the Department. If the debt of the delinquent
taxpayer is not paid within 1 year after the Department issued the original
demand to transmit, the Department shall issue another demand to transmit to
the person responsible for making the payments informing that person to
continue to transmit payments to the Department or that his or her duty to
transmit the payments to the Department has ceased.

6. If the notice of the delinquency seeks
to prevent the transfer or other disposition of a deposit in a bank or other
credits or personal property in the possession or under the control of a bank
or other depository institution, the notice must be delivered or mailed to the
branch or office of the bank or other depository institution at which the
deposit is carried or at which the credits or personal property is held.

7. If any person so notified makes any
transfer or other disposition of the property or debts required to be withheld
or transmitted, to the extent of the value of the property or the amount of the
debts thus transferred or paid, he or she is liable to this State for any
indebtedness due pursuant to chapter 365, 366 or 373 of
NRS or NRS 445C.330 or 590.120 from the person with respect to
whose obligation the notice was given if solely by reason of the transfer or
other disposition, this State is unable to recover the indebtedness of the
person with respect to whose obligation the notice was given.

NRS 360A.380Limitation on withholding or transmitting assets.In carrying out the provisions of NRS 360A.370, the Department shall determine as early
as possible whether there have been withheld or transmitted sufficient liquid
assets to satisfy the claim of this State. As soon as the Department determines
that the assets have been withheld or transmitted, it shall consent to a
transfer or other disposition of the assets in excess of that amount.

1. If a person who is liable for any tax
or fee required by chapter 365, 366 or 373 of
NRS or NRS 445C.330 or 590.120 sells any portion of his or her
business or stock of goods not in the ordinary course of business or quits the
business, the successors or assignees of that person shall:

(a) If the business or stock of goods was
purchased for money, withhold from the purchase price the amount due; or

(b) If the business or stock of goods was not
purchased for money, withhold a sufficient portion of the assets of the
business or stock of goods which, if sold, would equal the amount due,

Ê until the
former owner provides the successors or assignees with a receipt or certificate
from the Department indicating that he or she paid the amount due.

2. A successor or assignee who fails to
withhold the amount required pursuant to subsection 1 becomes personally liable
for the payment of the amount required to be withheld by him or her to the
extent of the consideration paid for the business or stock of goods, valued in
money.

3. The Department shall issue a certificate
of the amount due to the successor or assignee:

(a) Not later than 60 days after receiving a
written request from the successor or assignee for such a certificate; or

(b) Not later than 60 days after the date the
records of the former owner are made available for audit,

Ê whichever
period expires later, but not later than 90 days after receiving the request.

4. If the Department fails to mail the
certificate, the successor or assignee is released from any further obligation
to withhold any portion of the purchase price, business or stock of goods.

5. The time within which the obligation of
the successor or assignee may be enforced begins when the person who is liable
for the tax or fee sells or assigns all or any portion of his or her business
or stock of goods or when the determination against the person becomes final,
whichever occurs later.

1. At any time within 3 years after a
person has become delinquent in the payment of any amount of taxes or fees due
pursuant to chapter 365, 366 or 373 of
NRS or NRS 445C.330 or 590.120, the Department may seize any
property, real or personal, of the person and sell the property, or a
sufficient part of it, at public auction to pay the amount due, together with
any interest or penalties imposed for the delinquency and any costs incurred on
account of the seizure and sale.

2. Any seizure made to collect a tax or
fee due may be only of the property of the person not exempt from execution
under the provisions of law.

NRS 360A.410Adoption of regulations regarding claim by nonliable person of
ownership interest in property transmitted to or seized by Department.The Department may adopt regulations that
prescribe the manner in which a person who does not owe any taxes or fees to
the Department may claim an ownership interest in property transmitted to or
seized by the Department. The regulations must set forth:

NRS 360A.420Sale of seized property: Service and contents of notice.The notice of a sale and the time and place of
the sale must be given to the delinquent person in writing at least 10 days
before the date set for the sale. The notice must:

1. Include:

(a) A description of the property to be sold;

(b) A statement of the amount due, including
interest, penalties and costs;

(c) The name of the delinquent person; and

(d) A statement that unless the amount due,
interest, penalties and costs are paid on or before the time fixed in the
notice for the sale, the property, or as much of it as is necessary, will be
sold in accordance with law and the notice;

2. Be enclosed in an envelope addressed to
the person at his or her last known address or place of business in this State
and deposited in the United States Postal Service, postage prepaid; and

3. Be published for at least 10 days before
the date set for the sale in a newspaper of general circulation published in
the county in which the property seized will be sold. If there is no newspaper
of general circulation in the county, notice must be posted in three public
places in the county 10 days before the date set for the sale.

1. At a sale described in NRS 360A.420, the Department shall sell the property
in accordance with law and the notice and deliver to the purchaser a bill of
sale for the personal property and a deed for any real property sold. The bill
of sale or deed vests the interest or title of the person liable for the amount
in the purchaser.

2. The unsold portion of any property
seized may be left at the place of sale at the risk of the person liable for
the amount.

1. If, upon the sale, the money received
exceeds the total of all amounts, including interest, penalties and costs due
this State, the Department shall return the excess to the person liable for the
amounts and obtain his or her receipt.

2. If a person who has an interest in or
lien upon the property files with the Department a notice of his or her
interest or lien before the sale, the Department shall withhold any excess
pending a determination of the rights of the respective parties to it by a court
of competent jurisdiction.

3. If the receipt of the person liable for
the amount is not available, the Department shall deposit the excess money with
the State Treasurer, as trustee for the owner, subject to the order of the
person liable for the amount, his or her heirs, successors or assigns.